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[Cites 0, Cited by 0] [Section 67(12)] [Section 67] [Entire Act]

Union of India - Subsection

Section 67(12)(d) in The Income Tax Act, 2025

(d)the capital gain assessed for any tax year under clause (a) or (b) shall be recomputed where the compensation or consideration referred to in clauses (a) to (c) is reduced by any court, tribunal or other authority, and such reduced value shall be taken to be the full value of the consideration.